JenCo has the following securities in its investment portfolio on December 31, 2014. All these securities were purchased in 2014. 400 shares of United Corporation common shares, which cost $22,800 and had a fair value of $25,600 at the end of 2014. JenCo accounts for this investment as available for sale. 9,000 shares of XYZ Corporation common stock, which cost $486,000 and had a fair value of $501,000 at the end of 2014. JenCo accounts for this investment as available for sale. Vision Consulting Inc. 10% bonds, $100,000 par value, purchased for $102,531; amortized cost was $101,759 at the end of 2014. The market interest rate had been 9% when the bond was acquired, and interest is paid annually at the end of each year. In 2015, the following transactions occurred: a. March 25: Sold the XYZ Corporation shares for $519,000. b. June 25 Purchased 5,000 shares of X-cell Inc. for $50 per share. JenCo accounts for this investment as held for trading. c. July 1 A dividend of $3 per share was received on the United Corporation shares. d. September 21: 160 United Corporation shares were then sold for $11,240. e. December 31 The annual interest was received on the Vision Consulting Inc. bond; interest revenue is measured using the effective-interest method. f. December 31: Market values at the end of the year: United Corporation, $68 per share, XYZ Corporation, $58 per share, and X-cell Inc., $46 per share. Prepare journal entries for the 2015 transactions and events. The company records dividends, interest income, amortization and holding gains (losses) separately to facilitate income tax preparation. Please make sure your final answer(s) are accurate to the nearest whole number. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan). Date General Journal Account/Explanation Page G4 PR Debit Credit +- + - + - + - + - +